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    政大機構典藏 > 商學院 > 會計學系 > 期刊論文 >  Item 140.119/104675


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    Title: 智慧資本與組織學習方式對學習能 力與組織績效響之實證研究
    Other Titles: The Impacts of Intellectual Capital and Organizational Learning Style on Learning Capabilities and Organizational Performance
    Authors: Wang, Wen-Ying;Lee, Chia-Ling;Chiu, Tzu-Yun
    王文英;李佳玲;邱紫芸
    Contributors: 會計系
    Keywords: 智慧資本;組織學習方式;組織學習能力;組織績效;Intellectual Capital;Organizational Learning Style;Organizational Learning Capability;Organizational Performance
    Date: 2012-02
    Issue Date: 2016-12-08 15:07:32 (UTC+8)
    Abstract: 本研究探討智慧資本重視程度、組織學習能力與組織績效之關連性，並進一步研究智慧資本重視程度透過組織學習方是對組織學習能力與績效之影響。智慧資本分為人力、創新、流程與關係等四類，而學習方式報含：實驗學習、提升能力、標竿學習與持續改進。本文利用問卷調查法，以我國金融業以外之上市櫃企業為對象，有效問卷共計240份，透過PLS路徑模型進行驗證。實驗結果發現組織學習能力對智慧資本與組織績效間之關係具有中介效果，表示組織對智慧資本的重視與蓄積，可形成較好的學習能力，進而影響績效。此外，研究結果亦證實企業對不同智慧資本的重視，的確會影響其選用不同的學習方式，若能將智慧資本透過適當的學習方式，則有助於提升學習能力與績效，其中又以人力資本透過學習方式與學習能力對積效產生的間接效果最大。本文有助於釐清智慧資本、學習方式、學習能力與績效之關係，一方面可補足過去文獻缺口，瞭解智慧資本如何透過學習方式與學習能力來提升績效，另一方面有助於企業決定資源分配於適當的學習方式，建構適當的學習型組織，以提升學習成效及獲取競爭優勢。
    This study examines the relationship among intellectual capital, organizational learning capability and organizational performance. Furthermore, this study examines the impact of the fit between intellectual capital and includes human capital, innovation, process and relational capital. We refer to organizational learning style in terms of in four basic ways: experimentation, competency acquisition, benchmarking and continuous improvement. The study conducts questionnaire survey and collected 240 valid responses of firms listed on the Taiwan Stock Exchange excluding financial industry. Using partial least square (PLS) model, we find that organizational learning capability plays a mediating role between intellectual capital and organizational performance. This result implies that organizations emphasizing and accumulating intellectual capital would form organizational learning capability and then increase performance. In addition, the results indicate that the accumulation of intellectual capital affects organizational learning style they adopt. Intellectual capital affects organizational learning capability and organizational performance through organizational learning style. Human capital has the most significant effect on performance through organizational learning style and organizational learning capability. Filling the gap in previous research, this result provides insight to realize organizations how to match intellectual capital with organizational learning style and organizational learning capability to increase organizational performance. This finding will be help for organizations to allocate resources on learning style properly to build learning organizations.
    Relation: 管理學報, Vol.29, No.1, pp.17-44
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6504/JOM.2012.29.01.02
    DOI: 10.6504/JOM.2012.29.01.02
    Appears in Collections:[會計學系] 期刊論文

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